New Mexico § 59A-23H-4 Taxation and revenue department duties; income tax

New Mexico Statutes

§ 59A-23H-4 — Taxation and revenue department duties; income tax

New Mexico § 59A-23H-4

Ch. 59AInsurance Code

Art. 23HEasy Enrollment

This text of New Mexico § 59A-23H-4 (Taxation and revenue department duties; income tax) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 59A-23H-4 (2026).

Text

form revision; taxpayer consent. A. The state income tax form shall allow a taxpayer to:

(1)identify whether the taxpayer or members of the taxpayer's household are uninsured;

(2)provide the taxpayer's consent to provide to the department and the exchange:

(a)the taxpayer's insurance-relevant information; and (b) information on any consent provided by the taxpayer pursuant to this subsection;

(3)provide the taxpayer's consent to enroll:

(a)the taxpayer in medicaid; or (b) members of the taxpayer's household in medicaid if: 1) coverage by medicaid is available to those household members; and 2) the taxpayer has legal authority to consent to enroll those household members; and (4) provide information on any consent provided by the taxpayer pursuant to this subsection. B. The taxation an

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form revision; taxpayer consent. A. The state income tax form shall allow a taxpayer to: (1) identify whether the taxpayer or members of the taxpayer's household are uninsured; (2) provide the taxpayer's consent to provide to the department and the exchange: (a) the taxpayer's insurance-relevant information; and (b) information on any consent provided by the taxpayer pursuant to this subsection; (3) provide the taxpayer's consent to enroll: (a) the taxpayer in medicaid; or (b) members of the taxpayer's household in medicaid if: 1) coverage by medicaid is available to those household members; and 2) the taxpayer has legal authority to consent to enroll those household members; and (4) provide information on any consent provided by the taxpayer pursuant to this subsection. B. The taxation and revenue department shall forward to the department: (1) the taxpayer's insurance-relevant information if, on the taxpayer's state income tax form, the taxpayer elects to provide the taxpayer's insurance-relevant information to the department and the exchange pursuant to Subsection A of this section; and (2) information on any consent by a taxpayer provided pursuant to this section if the taxpayer agrees to provide information on that consent to the department and the exchange in accordance with this section.